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All Journal Jurnal EMT KITA Vokatek : Jurnal Pengabdian Masyarakat
Ayu Pratika
Universitas Negeri Makassar
Humanities Economics, Econometrics & Finance Social Sciences

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Dari Uang Tunai ke Catatan Tertib: Edukasi Pengendalian Kas bagi UMKM melalui Pendekatan Praktis Ayu Pratika; Almasita; Masdar Ryketeng; Hariany Idris; Chris Dayanti Br. Ginting S
Vokatek: Jurnal Pengabdian Masyarakat Volume 3: Issue 1 (Februari 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i1.616

Abstract

Pemahaman rendahnya literasi keuangan dan tidak adanya sistem pencatatan kas yang terstruktur masih banyak ditemukan pada pelaku UMKM, terutama kalangan pedagang kecil sekitar kampus. Hal ini berdampak pada ketidakmampuan pelaku usaha dalam mengendalikan arus kas, memisahkan keuangan pribadi dan usaha, serta mengevaluasi kinerja usaha secara akurat. Kegiatan pengabdian kepada UMKM ini bertujuan untuk memberikan edukasi tentang pengendalian kas dan pencatatan transaksi keuangan harian dengan pendekatan Participatory Action Research (PAR) yang bersifat praktis dan partisipatif. Pelatihan dilaksanakan dalam bentuk penyampaian materi, demonstrasi pencatatan kas manual, serta pendampingan langsung pada satu mitra usaha UMKM makanan di sekitar kampus. Diharapkan edukasi keuangan berbasis praktik ini efektif dalam meningkatkan pemahaman dan kemampuan manajerial UMKM.
Penerapan Aplikasi SIAPIK dalam Penyusunan Laporan Keuangan UMKM BRILink Muh. Hasib Kabupaten Bone Ayu Pratika; Muhammad Aziz; Samsinar Samsinar
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7324

Abstract

This study aims to analyze the implementation of the Financial Information Recording Application System (SIAPIK) in the preparation of financial statements at BRILink Muh Hasib MSME in Bone Regency. This research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The research subject was the owner of BRILink Muh Hasib MSME, while the focus of the study was on the process of recording financial transactions and preparing financial statements during the period of November 1–30, 2025. Prior to the implementation of SIAPIK, the MSME's financial records were maintained manually and in a simple manner, focusing only on cash inflows and outflows without producing complete financial statements in accordance with accounting standards. This condition made it difficult for the business owner to monitor the financial position, determine business profitability, and separate personal finances from business finances. The findings indicate that the implementation of SIAPIK assists the MSME in recording transactions more systematically, efficiently, and accurately. Through this application, the MSME is able to generate financial position statements, income statements, and cash flow statements automatically in accordance with the principles of SAK-EMKM. Furthermore, the use of SIAPIK enhances the owner's understanding of the importance of structured financial management and facilitates the digital archiving of transaction records. The practical implication of this study is that SIAPIK can serve as an effective and affordable digital solution for MSMEs to improve the quality of financial reporting and support more informed business decision-making.
Co-Authors Almasita Chris Dayanti Br. Ginting S Hariany Idris Muhammad Aziz Ryketeng, Masdar Samsinar Samsinar